{
  "url": "https://openlegislation.uk/eu-directive-2008-7/article-14",
  "json_url": "https://openlegislation.uk/eu-directive-2008-7/article-14.json",
  "legislation": "eudr/2008/7",
  "legislation_title": "Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital",
  "legislation_url": "https://openlegislation.uk/eu-directive-2008-7",
  "path": "article/14",
  "kind": "article",
  "number": "14",
  "heading": "Derogation procedure",
  "text": "Certain types of contributions of capital or of capital companies may be the subject of exemptions or reductions in rates in order to achieve fairness in taxation, or for social considerations, or to enable a Member State to deal with special situations.\nThe Member State which proposes to take such a measure shall refer the matter to the Commission in good time, having regard to the application of Article 97 of the Treaty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2008/7/article/14",
    "retrieved_at": "2026-11-01T15:22:22.816697+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}